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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
AMAZON INTERNET SERVICES PRIVATE LIMITED – Appellant
Versus
COMMISSIONER OF CGST-DELHI EAST – Respondent
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI.
PRINCIPAL BENCH - COURT NO.III Service Tax Appeal No. 55106 of 2023 [Arising out of Order-in-Original No.183-184/Commr./Delhi-East/AP/2022-23 dated 10.03.2023 passed by the Commissioner (Adjudication), Central Tax, GST, Delhi East]
M/s. Amazon Internet Services Pvt.Ltd. Appellant (Presently known as „Amazon Web Services India Private Limited‟), Eros Plaza, Nehru Place, New Delhi-110 019.
VERSUS Commissioner of CGST (East), Respondent C.R. Building, I.P. Estate, New Delhi-110 002.
APPEARANCE Shri B.L. Narasimhan and Shri Ashutosh Choudhary, Advocates for the appellant.
Shri Mihir Ranjan, Special Counsel for the respondent.
CORAM:
HON’BLE MS. BINU TAMTA, MEMBER (JUDICIAL)
HON’BLE MS. HEMAMBIKA R. PRIYA
The main legal point established is that the definition of 'intermediary' under the IGST Act does not include a person who provides services on his own account, and the determination of the place of ....
The main legal point established in the judgment is the interpretation of the definition of intermediary services and the scope of export of services under the relevant rules.
The main legal point established in the judgment is that the characterization of services as intermediary services under the IGST Act requires a careful analysis of the nature of the services provide....
The court emphasized that for services to qualify as 'export of services', authorities must accurately ascertain the petitioner's role as an intermediary, citing inadequate findings in previous rulin....
The main legal point established in the judgment is that the petitioner's services did not qualify as 'Intermediary Services' and that the place of supply of services was not in India as per the rele....
The Supreme Court upheld that services provided outside India, when paid in convertible foreign exchange, do not attract service tax, confirming the validity of the CESTAT's decisions on tax liabilit....
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